1512 LAWS OF MARYLAND. [Ch. 790]

able, to hear and determine such appeal or complaints, and
may thereupon increase or abate said assessment as they may
deem just; and upon the completion of the revision of the
assessment, the council shall levy a tax governed by said revised
assessment, not to exceed the rate of fifty cents on each one
hundred dollars' worth of property as so assessed, which levy
shall be made by resolution of the council passed not later
than the first day of July in each year; provided, that before
such levy is made the council shall in each year cause to be
made a detailed estimate exhibiting the various items of lia-
bility and expenditure, including the requisite amount for all
expenses during said year, and cause the same to be published
at least three times once, a week in the official journal of the
town, or in a county newspaper; and after hearing and con-
sidering objections thereto by taxpayers, if any, may revise
said detailed estimate in their discretion and shall fix and
assess for the ensuing year such rate of taxation not exceeding
fifty cents on each one hundred dollars' worth of assessed
property as hereinbefore provided, as they shall deem necessary,
together with the other revenues of the town, to meet said
adopted estimates of liabilities and expenditures; said adopted
detailed estimate, together with the adopted rate of taxation,
shall be published twice in the official journal of the town, or
in a county newspaper, and the final adoption of the detailed
estimate shall thereby be and become the appropriation for
the respective purposes as therein stated, and the council shall
not andit nor shall the clerk draw or sign any check or order
in payment of any claim or the Mayor countersign same, unless
the appropriation therefor shall have been duly made in accord-
ance with this act. The council shall annually prepare and
publish not later than the first day of May in the same man-
ner as is above provided for the publication of the detailed
estimate of the liabilities and expenditures, a parallel state-
ment of the appropriations and the expenditures under said
appropriations of the funds of the corporation.

1906, ch. 795, sec. 16.

550. That all taxes levied by the council shall be due and
payable at the office of the clerk and treasurer as soon as they
are levied. The ordinances providing for the levying of taxes-
shall of themselves constitute the authority for the same, and
no other warrant or evidence of authority shall be required,
[f any taxes due from any person or corporation are not paid
before the first day of September following, there shall be
added on that day a penalty of one per centum thereof, and a